Results 111 to 120 of about 11,877 (293)

Managing Biodiversity Disclosure in Global Firms: How Culture, Institutions and Risk Shape Corporate Reporting

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the drivers of biodiversity disclosure and the interplay between firm strategies and national institutions in shaping transparency. Using a global panel of 4703 firms across 40 economies from 2013 to 2022, we integrate differentiation, signalling and institutional perspectives to explain variation in reporting behaviour ...
Chi Chen, Yaman O. Erzurumlu, Giray Gozgor   +2 more
wiley   +1 more source

Different patterns of ESG reporting: the sustainability disclosure index of selected European cities

International Journal of Management and Economics
The study examines patterns of Environmental, Social, and Governance (ESG) reporting by European cities, focusing on how local governments disclose sustainability information in response to regulations such as the Non-Financial Reporting Directive (NFRD)
Wójtowicz Katarzyna
doaj   +1 more source

Two Hundred Eighty Characters of Environment: Relative Environmental Performance, Strategic Communication, and Firm Value

Business Strategy and the Environment, EarlyView.
ABSTRACT Corporate environmental communication has become an essential aspect of modern business practices, as stakeholders increasingly demand transparency and accountability regarding sustainability efforts. Within this context, we examine whether firms use environmental communication on X/Twitter to offset weaker relative environmental performance ...
Ivan Russo, Federico Bertacchini, Ugo Rizzo, Maria Cristina Arcuri   +3 more
wiley   +1 more source

What Do We Know About Scope 3 Emissions in Small‐ and Medium‐Sized Enterprises? Mapping Current Knowledge and Advancing a Theory–Practice‐Oriented Framework

Business Strategy and the Environment, EarlyView.
ABSTRACT Although SMEs comprise over 90% of firms globally, research on their engagement with Scope 3 (value‐chain) greenhouse gas emissions remains limited. This PRISMA‐guided systematic review synthesises 49 SME‐relevant studies to develop a theory‐informed, practice‐oriented framework for more credible and sustained Scope 3 engagement.
Chidinma Uchendu, Okechukwu Okorie, Fatemeh Khosravi, Stuart Connop, Hebba Haddad, Mike Medas   +5 more
wiley   +1 more source

CSRDs påvirkning på revisorrollen

, 2023
Masteroppgaven handler om økende krav til bærekraftsrapportering og hva dette vil kreve av revisoryrket i fremtiden. Det nye direktivet for bærekraftsrapportering «Corporate Sustainability Reporting Directive» også kalt CSRD innfører strengere informasjons- og rapporteringskrav for å gjøre bærekraftsrapporteringen mer sammenlignbar og med høyere grad ...
Dalen, Sigrid, Myklebust, Silje Karin Olufsen   +1 more
openaire   +1 more source

PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE(CSRD), NILAI PERUSAHAAN DAN PROFITABILITAS

, 2018
Latar belakang. Salah satu tujuan perusahaan adalah memenuhi kepentingan pemegang saham berupa peningkatan nilai perusahaan. Namun dalam upaya manajemen tersebut, tentunya penting sekali memperhatikan kepentingan sosial dan lingkungan agar tidak ...
Setiawan, Temy, Saputra, Wendy Salim
core   +1 more source

Does Disclosure Type Matter? Climate‐Related Financial Disclosures and Corporate Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Our study examines the financial implications of corporate climate‐related financial disclosures while distinguishing between quantitative and qualitative disclosures. We use a multiple‐period difference‐in‐differences approach to analyze Japanese firms listed on the Tokyo Stock Exchange Prime Market from 2019 to 2023.
Alexander Ryota Keeley, Jun Xie, Chao Li, Masaaki Nagamura, Shunsuke Managi   +4 more
wiley   +1 more source

CSRD- ja CSDDD-direktiivien haasteet ja mahdollisuudet metsäenergiayhtiöiden näkökulmasta [PDF]

Tämä opinnäytetyö on tehty kirjallisuuskatsauksena Tampereen Ammattikorkeakoululle. Opinnäytetyön tavoitteena on selvittää, miten CSRD- ja CSDDD-direktiivit tulevat muuttamaan kestävyysraportointia ja kestävän kehityksen huomiointia metsäenergiayhtiöissä.
Mänty, Mira
core  

Can Private Equity Deliver on Its Societal Ambitions? What We Know and Don't Know About Environmental, Social, and Governance Factor Integration in Private Equity

Business Strategy and the Environment, EarlyView.
ABSTRACT Private equity (PE) firms increasingly integrate environmental, social, and governance (ESG) factors in investment decisions and raise impact funds to address sustainability challenges. We review and integrate the growing body of literature on why, when, and how PE fund managers incorporate ESG factors into their investment strategies and ...
Tjarda Molenaar, Christopher Wickert, Svetlana Khapova   +2 more
wiley   +1 more source

Structural dynamics and societal impact of contractor-mediated interstate tribal labor migration in the Rarh region of India

Societal Impacts
Migration serves as a crucial livelihood strategy for rural tribal populations facing limited economic opportunities, low wages, and agricultural instability.
Bapan Biswas, Kaushal Kumar Sharma, Bipul Biswas   +2 more
doaj   +1 more source